Tax clearance certificate in certain cases
222. (1) No person shall leave the territory of India unless he furnishes to the prescribed authority an undertaking to the effect that he has made satisfactory arrangement for discharging his tax liability, if any, in respect of any income liable to tax in India.
(2) The prescribed authority shall, on receipt of the undertaking, immediately issue to the person a no objection certificate for leaving India.
(3) The owner, or charterer, of any ship, or aircraft, shall be personally liable to pay the whole, or any part, of the amount payable under this Code by any person required to obtain a no objection certificate in accordance with the foregoing subsections, if the person leaves India, without the posession of the certificate, in the ship, or aircraft, of the owner or the charterer.
(4) The owner, or charterer, of any ship, or aircraft, under sub-section (3), shall be deemed to be an assessee in default in respect of the liability created under subsection (3) and such amount shall be recoverable from him in the manner provided in this Chapter as if it were tax arrears.
(5) The Board may, having regard to the interests of revenue, prescribe the circumstances, the form and the manner, in which the undertaking is to be furnished, and any other matter connected therewith.
(6) For the purposes of this section, the expression "owner" and "charterer" include any representative, agent or employee empowered by the owner, or charterer, to allow persons to travel by the ship or aircraft.
